Working with an accountant on MTD: agree who does each job

By the Quidtrail team · Facts last checked 28 October 2026

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Having an accountant does not automatically establish who enters records, answers software messages or sends each update. Put the division of work in writing before the next deadline.

Rules checked: 28 October 2026, UK. The arrangements below are a discussion framework; your engagement terms and HMRC authorisations need to match the work agreed.

Follow the records from start to finish

List collection of evidence, record entry, checking, corrections, quarterly updates and annual return work. Put a named responsible person or firm beside each task, with a handover date.

Use a simple task list when agreeing the service:

Task	What to agree
Receipts and bank information	Who supplies them, through which secure route and by when
Digital records	Who enters, checks and corrects transactions
Quarterly update	Who reviews the totals, sends the update and keeps the confirmation
Tax return	Who handles annual adjustments, other income and the final submission
Queries and failures	Who follows up missing information or a rejected submission

Use HMRC: Create digital records to discuss how information will be kept and corrected. Ask what evidence the accountant expects you to supply and how queries should be raised.

Agree the software route

Identify which software holds the records and which sends information to HMRC. Confirm how both sides access the necessary data without sharing personal login credentials.

HMRC: Choose agents for MTD explains main and supporting agent roles. A supporting agent cannot submit your tax return. Ask which role applies and whether any other adviser is involved. The work you pay for still needs to be agreed separately from the access you grant.

Decide what happens when something is late

Agree who monitors missing records, how reminders are sent and who contacts support for a failed submission. Keep a fallback contact for staff absence.

Ask what falls outside the fee, including corrections to earlier records or a change in business circumstances. Record how additional work is authorised.

Confirm before the first handover

Send back a short summary of responsibilities and ask the accountant to correct any misunderstanding. Keep their confirmation with the engagement documents.

Review the arrangement if you add an income source, change software or appoint a different adviser. Clear responsibilities reduce avoidable gaps; they do not remove your need to understand what is being submitted and which obligations remain outstanding.

This is general information, not financial or tax advice. Rules change, so check GOV.UK or speak to a qualified adviser.

Sources

Facts last checked: 18 October 2026.